Mandatory pre-deposit default can still attract writ relief where equitable restoration of the statutory appeal is justified.

Where a statutory appeal is rejected solely for failure to make the mandatory pre-deposit, the writ court may grant equitable relief in an appropriate case and restore the appellate remedy on compliance with the deposit condition. The appellate authority cannot waive the statutory deposit, but the writ court may intervene to prevent denial of a hearing on a purely procedural default and allow the assessee to pursue adjudication on merits after depositing the required amount. The dismissal of the appeal was therefore set aside and fresh consideration before the appellate authority was permitted without entering the merits of the assessment.

---

---

Issues: Whether the writ court should interfere with dismissal of the statutory appeal for non-compliance with the pre-deposit requirement and permit the appeal to be heard again on deposit of the statutory amount.

Analysis: The appeal had been rejected only because the required pre-deposit under the governing tax statute was not made. The governing legal position recognizes that the appellate authority cannot waive the statutory deposit, but in an appropriate case the writ court may grant equitable relief where the assessee is ready to make the deposit and seeks an opportunity for adjudication on merits. The challenge was therefore examined from the standpoint of equity and the availability of writ relief to prevent denial of an appellate hearing on a purely procedural default.

Conclusion: The dismissal of the appeal for non-deposit was set aside, and the assessee was permitted to make the statutory deposit and obtain a fresh hearing before the appellate authority. The relief is in favour of the assessee.

Final Conclusion: The proceeding was disposed of by restoring the appellate remedy on compliance with the statutory deposit requirement, without entering into the merits of the tax assessment.

Ratio Decidendi: Where a statutory appeal is rejected solely for non-compliance with a mandatory pre-deposit condition, the writ court may, in an appropriate case, grant equitable relief and direct reconsideration on merits upon deposit of the statutory amount.

---